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O N A L

EDERAL
VOLUME I

REGISTER

O 19340
fr

NUMBER 27

n it
Washington, Tuesday, April 21, 1936
TREASURY DEPARTMENT.
Bureau o f Customs.
T . X>. 48252
C u s t o m s R e g u l a t io n s A m e n d e d C u s t o m h o u s e B rok er s CHAPTER XXVII, CUSTOMS REGULATIONS OF 1931, AMENDED IN AC
CORDANCE WITH THE PROVISIONS OF SECTION 641, TARIFF ACT OF
1930, AS AMENDED BY THE ACT OF AUGUST 26, 1935 PUB. NO.
335.

To Collector of Customs and Others Concerned:
Chapter X X V II Articles 1391 to 1403, inclusive of the Customs Regulations of 1931 is hereby amended by deleting all matter now appearing therein and inserting in lieu thereof sections 1 to 14, inclusive, of the regulations relating to customhouse brokers promulgated by the Secretary of the Treasury in Department Circular No. 559, of April 16, 1936
with redesignation of article numbers, as follows:
CHAPTER X X V II. CUSTO M H O USE B RO K ERS
Art.
1391. Licenses for brokers required Qualifications Regulations authorized.
1392. Definitions.
1393. Application for license and investigation of application.
1394. Issuance or denial of licenses.
1395. Other representation by customhouse brokers.
1396. Licenses for more than one customs district.
1397. License, when not required.
1398. Books and papers.
1399. Other duties and obligations of licensed customhouse brokers.
1400. Revocation or suspension of licenses.
1401. Cancellation of licenses.

1402. Licenses issued under prior Acts of Congress.
1403. Appeal from the Secretarys decision.
1403%. Records of the Committee.
Here follows the regulations relating to customhouse brokers promulgated by the Secretary of the Treasury April 16, 1936; for the text of the regulations see Rules and Regulations relating to Customhouse Brokers, published in this issue.

These regulations shall become effective on May 16, 1936.
seal j . h . M o y l e , Commissioner of Customs.
Approved: Apr. 16, 1936.
W a y n e C. T aylo r ,
Acting Secretary of the Treasury.
Piled, April 20, 1936; 12:32 p. m .

Bureau of Internal Revenue.
T .D . 46361
I n com e T a x M u t u a l I n s u r a n c e C o m p a n ie s O t h e r T h a n L if e EXTENSION OF TIME FOR FILING RETURNS

To Collectors of Internal Revenue and Others Concerned:
Pursuant to the provisions of section 53 of the Revenue Act of 1934, extensions of time for such period as may be necessary, but not later than June 15, 1936, are hereby granted to mutual insurance companies other than life for the filing of income tax returns, Form 1030, fo r the calendar year 1935.
.

This document is issued under the authority prescribed by sections 53 and 62 of the Revenue Act of 1934.
seal G u y T. H e l v e r in g , Commissioner of Internal Revenue.
Approved, Apr. 15, 1936.
W ayn e C. T aylor,
Acting Secretary of the Treasury.
Piled, April 18, 1936; 9:34 a. m .

Committee on Enrollment and Disbarment.
R u l e s a n d R e g u l a t io n s R e l a t in g t o C u s t o m h o u s e B r o k e r s 1936 Department Circular No. 559

By virtue of and pursuant to the authority vested in me, including the authority conferred by section 641 of the Tariff Act of 1930, as amended, the following regulations are hereby promulgated:
Sec. 1. L icenses foe Brokers R equired Qualificatio ns R egu lations A uthorized . a Tariff Act of 1930, section 641 a , as amended :
Except as provided in subdivision c of this section, no person shall transact business as a customhouse broker with out a license granted in accordance with the provisions of this, subdivision, bu t nothing in this section shall be construed to authorize the requiring of a license in the case of any person transacting at a customhouse business pertaining to his own importations Aug. 26, 1935, ch. 689, sec. 3, 49 Stat. 864.
b No representative of the Treasury Department shall recog nize or deal with any person transacting the business of a custom house broker, or any employee, officer, or agent thereof, unless such person is licensed as a customhouse broker in accordance with the provisions of these regulations.
c Tariff Act of 1930, section 641 a :
The Secretary of the Treasury may prescribe rules and regula tions governing the licensing as customhouse brokers of citizens of the United States of good moral character, and of corpora tions, associations, and partnerships, and may require as a con dition to the granting of any license, the showing of such facts as he may deem advisable as to the qualifications of the applicant to render valuable service to importers and exporters. N o such license shall be granted to any corporation, association, o r part nership unless licenses as customhouse brokers have been issued to at least two of the officers of such corporation or association, or two of the members of such partnership, and such licenses are in force.
d Tariff Act of 1930, section 641 d , as amended:
The Secretary of the Treasury shall prescribe such rules and regulations as he may deem necessary to protect importers and the revenue of the United States, afad to carry out the provi sions of this section Aug. 26, 1935, ch. 689, sec. 4, 49 Stat. 865.
Sec. 2. De f in it io n s . W h en used in these regulations a Cus tomhouse broker. The term customhouse broker includes any person who, acting on beh alf of others, transacts customs business not limited to a kind described in section 7 of these regulations.
b Treasury Department or any representative thereof. The term "Treasury Department or any representative thereof includes any division, branch, bureau, office, or unit of the Treasury De partment, whether in W ashington or in the field, and any officer or employee of any such division, branch, bureau, office, or unit.
c Committee. The word Committee means the Committee on Enrollment and Disbarment of the Treasury Department. See Section 1 of Treasury Department Circular No. 230, revised October 1, 1934.

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